CCP §701.810: Except as otherwise provided by statute, the levying officer shall distribute the proceeds of sale or collection in the following order: (a) To persons having preferred labor claims that are required

Except as otherwise provided by statute, the levying officer shall distribute the proceeds of sale or collection in the following order: (a) To persons having preferred labor claims that are required by Section 1206 to be satisfied from the proceeds, in the amounts required by Section 1206 to be satisfied. (b) To the state department or agency having a state tax lien (as defined in Section 7162 of the Government Code) that is superior to the judgment creditor’s lien, in the amount of the lien. (c) If a deposit has been made pursuant to Section 720.260 and the purchaser at the sale is not the judgment creditor, to the judgment creditor in the amount required to repay the deposit with interest thereon at the rate on money judgments from the date of the deposit. (d) To the judgment debtor in the amount of any applicable exemption of proceeds pursuant to Section 704.010 (motor vehicle), 704.020 (household furnishings and other personal effects), or 704.060 (tools of trade), except that such proceeds shall be used to satisfy all of the following in the order of their respective priorities: (1) Any consensual liens and encumbrances, and any liens for labor or materials, that are subordinate to the judgment creditor’s lien. (2) Subject to Section 688.030, any state tax lien (as defined in Section 7162 of the Government Code) on the property sold if the notice of state tax lien on the property has been recorded or filed pursuant to Section 7171 of the Government Code prior to the time the levying officer received the proceeds of the sale or collection. (e) To the levying officer for the reimbursement of the levying officer’s costs for which an advance has not been made. (f) To the judgment creditor to satisfy the following, in the following order: (1) First, any costs and interest accruing on the judgment after issuance of the writ pursuant to which the sale or collection is conducted. (2) Second, the principal amount due on the judgment with costs and interest, as entered on the writ. (g) To any other judgment creditors who have delivered writs to the levying officer, accompanied by instructions to levy upon the judgment debtor’s property or the proceeds of its sale or collection, or any other persons actually known by the levying officer to have a claim, lien, or other interest subordinate to the judgment creditor’s lien that is extinguished by the sale and that is not otherwise satisfied pursuant to this section, in the amounts to which they are entitled in order of their respective priorities. (h) To the judgment debtor in the amount remaining.